Credit of Duty on use of Ethyl Alcohol - Amendment to Notification No. 231/87-C.E. - 20/92 - Central Excise - Non Tariff

Credit of Duty on use of Ethyl Alcohol - Amendment to Notification No. 231/87-C.E.

Notification No. 20/92-C.E. (N.T.)

Dated 3-8-1992

In exercise of the powers conferred by sub-rule (2) of rule 57K of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 231/87-Central Excises, dated the 1st October, 1987, namely :-

In the said notification, after the first paragraph, the following proviso shall be inserted, namely :-

"Provided that no credit of money on Ethyl Alcohol used in the manufacture of the said final products shall be allowed if credit of duty paid on inputs used in the manufacture of such Ethyl Alcohol has been taken under rule 56A or 57A of Central Excise Rules, 1944."